Case Analysis Of Medical Insurance Fund Audit In L City

The work of medical security is inseparable from the daily life of the common people.The people’s living conditions are better,and the state policy is more inclined to guarantee the social and people’s livelihood,mainly in social security,medical insurance and so on.In recent years,The state has continuously improved the medical security system and accelerated the reform of the medical security system,thus not only making the coverage broader,but also bringing the contents closer to the needs of the people,everyone ’ s health is better protected.In 2016,the National Audit Office of the People ’ s Republic of China conducted a nationwide health insurance fund audit,which was wide ranging and large in scope and required consistent targets,targets,timing and announcement of results.On the premise of summing up the previous relevant literature,this paper introduces some concepts,actual contents and main objectives of the medical insurance fund Audit,and combines the actual cases of L city,this paper introduces the results of the audit of the medical insurance fund,and analyzes the problems existing in the audit of the medical insurance fund in L city.At the same time,the comprehensive quality and professional level of the auditors of the medical insurance fund need to be improved and strengthened,as well as the lack of attention to the regular audit and supervision of the medical insurance fund,this time L city medical insurance fund audit is mainly to examine those medical insurance fund management departments on the implementation of the medical insurance system and policies and on the management and use of the medical insurance fund,but to the medical insurance related benefit audit attention is not many.At the end of this paper,we draw the following inspirations to perfect the audit of medical insurance fund: First,we should pay attention to the quality control of the audit of medical insurance fund,in the audit of medical insurance fund,an adequate audit plan and pre-audit research will enable the auditor to have a clear idea of the structure of personnel,the division of responsibilities,and the management system of the department under audit,this will help to audit the scope,focus and objectives of the reasonable establishment;Second,the medical insurance fund auditor’s moral standard is also very important.In order to complete the audit work smoothly according to the plan,a strong political consciousness and good professional ethics are the basic qualities required as a medical insurance fund auditor.The audit department should continue to carry out some professional ethics training for the audit staff,and further enhance the level of professional ethics and professional knowledge of audit staff in an all-round way by combining theory with practice,to ensure that the audit work can be high-quality,high-level completion of the third is to strengthen and improve the computer network audit technology.Strengthening the use of big data network will greatly speed up the process of collecting,processing and analyzing the audit data of medical insurance fund.At present,the report system of audit result in our country is not mature and can not promote the rectification work of audit,so in order to make the audit announcement system have legal protection,it is also very necessary to promote the establishment and improvement of its system;Fifth,strengthen the audit supervision of health insurance fund and establish a regular audit mechanism.In the management of medical insurance fund,it is necessary to establish a multi-management system to supervise all aspects of the operation of medical insurance funds and to enhance the government’s audit supervision.